IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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顯示 251 - 275 of 75409
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202506009 | UILC 9100.22-00 | 主題 Other | 發布日期 02/07/2025 |
| 編號 202506008 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 02/07/2025 |
| 編號 202506008 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 02/07/2025 |
| 編號 202506007 | UILC 856.00-00 | 主題 Definition of Real Estate Investment Trust | 發布日期 02/07/2025 |
| 編號 202506007 | UILC 856.01-00 | 主題 Income Requirements | 發布日期 02/07/2025 |
| 編號 202506007 | UILC 856.02-00 | 主題 Investment Requirements | 發布日期 02/07/2025 |
| 編號 202506006 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 02/07/2025 |
| 編號 202506006 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 02/07/2025 |
| 編號 202506006 | UILC 9100.15-00 | 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 02/07/2025 |
| 編號 202506005 | UILC 4980.00-00 | 主題 Tax on Reversion of Qualified Plan Assets to Employer | 發布日期 02/07/2025 |
| 編號 202506004 | UILC 401.06-01 | 主題 In General | 發布日期 02/07/2025 |
| 編號 202506004 | UILC 402.08-00 | 主題 Rollover Contributions | 發布日期 02/07/2025 |
| 編號 202506004 | UILC 408.03-00 | 主題 Rollover Contributions | 發布日期 02/07/2025 |
| 編號 202506004 | UILC 642.03-00 | 主題 Charitable Deduction | 發布日期 02/07/2025 |
| 編號 202506004 | UILC 691.01-00 | 主題 Includibility of Item as Income in Respect of Decedent Generally | 發布日期 02/07/2025 |
| 編號 202506003 | UILC 1032.00-00 | 主題 Exchange of Stock for Property (Recognition v. Nonrecognition) | 發布日期 02/07/2025 |
| 編號 202506003 | UILC 1361.00-00 | 主題 Definitions | 發布日期 02/07/2025 |
| 編號 202506003 | UILC 1361.01-02 | 主題 Shareholder Not an Individual or Permitted Trust or Estate | 發布日期 02/07/2025 |
| 編號 202506003 | UILC 1362.02-00 | 主題 Termination of Election | 發布日期 02/07/2025 |
| 編號 202506003 | UILC 1362.02-02 | 主題 Ceases to be Small Business Corporation | 發布日期 02/07/2025 |
| 編號 202506003 | UILC 83.00-00 | 主題 Property Transferred in Connection With Performance of Services | 發布日期 02/07/2025 |
| 編號 202506002 | UILC 7701.00-00 | 主題 Definitions | 發布日期 02/07/2025 |
| 編號 202506002 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 02/07/2025 |
| 編號 202506001 | UILC 141.00-00 | 主題 Private Activity Bond; Qualified Bond | 發布日期 02/07/2025 |
| 編號 202506001 | UILC 141.07-00 | 主題 Management Contracts | 發布日期 02/07/2025 |
